Knowledge Development Box (Certification of Inventions) Act 2017
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Number 6 of 2017 | ||
KNOWLEDGE DEVELOPMENT BOX (CERTIFICATION OF INVENTIONS) ACT 2017 | ||
CONTENTS | ||
Preliminary and General | ||
Section | ||
Requirements that must be met before KDB Certificate may be Issued in Respect of Invention | ||
6. KDB certificate may only be issued for one invention except in specified cases | ||
Application for KDB Certificate, Determination of Application and Reviews | ||
9. Certain applications made in respect of 2 or more inventions | ||
11. New application may be made following withdrawn application | ||
15. New application may be made following refusal to issue KDB certificate | ||
Administration | ||
Miscellaneous | ||
Amendment of Patents Act 1992 | ||
Acts Referred to | ||
Finance Act 2015 (No. 52) | ||
Patents Act 1992 (No. 1) | ||
Patents Acts 1992 to 2014 | ||
Taxes Consolidation Act 1997 (No. 39) | ||
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Number 6 of 2017 | ||
KNOWLEDGE DEVELOPMENT BOX (CERTIFICATION OF INVENTIONS) ACT 2017 | ||
An Act to provide for the issue, by the Controller of Patents, Designs and Trade Marks, to a relevant company of a knowledge development box certificate in respect of an invention by that company which is novel, non-obvious and useful, as specified in the definition of “intellectual property for small companies” in section 769R of the Taxes Consolidation Act 1997 , in order to enable the company to use the certificate to obtain a tax benefit under the Taxes Consolidation Act 1997 ; to amend the Patents Act 1992 to ensure that Irish patents granted on or after the commencement of Part 6 of this Act can fall within paragraph (a) of the definition of “qualifying patent” in section 769G of the Taxes Consolidation Act 1997 ; and to provide for related matters. | ||
[12th April, 2017] | ||
Be it enacted by the Oireachtas as follows: |